2005 (11) TMI 441

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.... the order of the Deputy Commissioner (Appeals) holding that merely on the basis of entries in the check-post record showing the movement of goods in question from the end of assessee to other parties outside the State, the sales in question could not be held to be inter-State sales exigible to Central sales tax at the hands of assessee. Both the appellate courts have concurrently held that the....

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.... in holding that merely on the basis of such check-post entries, the movement of goods could not be taxed as inter-State sales in the hands of assessee. Even, if the assessee failed to produce the books of account, the assessing authority could gather material from other sources to prove such taxable inter-State sales like enquiry from purchasing dealers of destination station, etc., but nothing o....